Atkinson v. State Tax Commission, 303 U.S. 20 (1938)

Atkinson v. State Tax Commission of Oregon

No. 303

Argued January 13, 1938
Decided January 31, 1938
303 U.S. 20

APPEAL FROM THE SUPREME COURT OF OREGON

Syllabus

Oregon applied its personal income tax law to the net income derived by individuals from their work, within the boundaries of the State, in the construction of the Bonneville Dam on the Columbia River, a navigable stream, under a contract with the United States. The work was performed partly in the bed of the river and partly on other land purchased by the United States. Held valid.

1. The tax did not burden the operations of the Federal Government. P. 21.

2. Subject to the paramount authority of the Federal Government to have the work performed for purposes within the federal province, the State retained its title and territorial jurisdiction over the river bed. P. 22.

3. With like restriction, the State retained its territorial jurisdiction over the land purchased, notwithstanding a general law of Oregon consenting to purchase of land by the United States for the erection of "any needful buildings" and purporting to cede exclusive jurisdiction over the same. since the Federal Government need not accept such jurisdiction when tendered and. in this instance. the facts show that it intended otherwise. P. 23.

4. The tax involved no interference with the carrying out of the federal project. P. 25.

156 Ore. 461, 67 P.2d 161, affirmed.

Appeal from a judgment of the Supreme Court of Oregon sustaining a tax.